MN HF3753

Establishes a historic barn rehabilitation grant program administered by the Minnesota Historical Society director to award grants for restoration and rehabilitation costs of historic barns in the state.

Grants are limited to barns that qualify as certified historic structures under federal tax code section 47(c)(3)(A), are located in Minnesota, and were constructed before 1937.

Qualified rehabilitation costs include architectural, engineering, site survey, legal, insurance, and construction-related expenses that are added to the barn's tax basis.

Grant amount cannot exceed a specified percentage (blank in bill) of qualified rehabilitation costs, and each applicant may receive no more than one grant.

Appropriates an unspecified amount from the general fund for grants and a separate unspecified amount for personnel and administrative expenses to administer the program.